In his Spring Statement, as widely predicted, Chancellor Philip Hammond announced a call for evidence to explore how changes to the tax system or charges could be used to reduce the amount of single-use plastics, by reducing unnecessary production, increasing reuse, and improving recycling

Chancellor Philip Hammond took just 30 minutes to cover the key points of his first Spring Statement, which included higher than expected growth forecasts in the short term, a surplus in the current account in 2018/19, and the announcement of a raft of consultations in areas including the digital economy, cashless payments, and single-use plastics

HMRC is consulting on plans to implement a new minimum time limit of 12 years for making tax assessments or notices of determination in cases involving offshore income, gains or chargeable transfers

HMRC is running a month-long consultation seeking views on the draft regulations for the tax treatment of re-insurance arrangements, which will be of interest to life insurance companies and reinsurers who are party to reinsurance arrangements involving reinsurance of basic life assurance and general annuity business (BLAGAB)

HMRC and the Treasury are consulting on potential changes to the corporate intangibles regime and reforms to the administration and tax compliance in the light of changing attitudes to intellectual property (IP) and the government's aim to reduce aggressive tax avoidance

Inheritance tax may be paid by less than 5% of estates but it is a hugely complex system and now the Chancellor, Philip Hammond, has asked the Office of Tax Simplification (OTS) to come up with simplification proposals. Paul Morton, tax director and Daphna Jowell, IHT review team leader at the Office of Tax Simplification (OTS) consider key problem areas requiring reform

A proposed tax on royalties at the giant digital multinationals announced in the last Budget and now out for consultation is supposed to curb profit shifting but will the royalties withholding tax produce the desired effect? Paul Davies CTA ACA, tax writer at Croner-i, examines the proposals

HMRC is consulting on secondary legislation to reduce administrative burdens by simplifying the PAYE settlement agreement (PSA) process, by removing the current requirement on employers to renew their PSA annually, and providing for an ‘enduring agreement’

The Treasury is calling for a review of inheritance tax (IHT), stating that it is too complicated and needs simplification for the 3% of estates affected

A roundup of current consultations from HMRC, including Making Tax Digital for VAT, rent a room relief, royalties withholding tax, Making Tax Digital interest harmonisation and sanctions for late payment

HMRC has launched a technical consultation on secondary legislation to extend landfill tax to illegal waste sites and to clarify the definition of ‘taxable disposal’, following changes to the regulations for England and Northern Ireland from 1 April 2018

Plans to go ahead with Making Tax Digital for VAT reporting from April 2019 are well under way with the government consulting on final details of the rules for so-called ‘electronic accounts’. Stephen Relf CTA ACA, tax writer at Croner-i, examines the proposals